EIN: 660436728
UEI: QYURSJTEFLM1
Audited by: Stratrgic CPA's Consulting Group LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 13, 2026 (74 days from today).
What is a management decision? →During the audit of personnel records funded by State and Federal grants, it was identified that significant portion of the sampled employee files were incomplete. Specifically, essential documentation-such as Medical History, Birth Certificate, Withholding Exemption Certificate, Oath and Possession, Drug Free Orientation and other required Governmental Certifications were missing from the physical and digital archives. Criteria: Under the Uniform Guidance (2 CFR § 200.303), the Department of Transportation and Public Works (DTOP) is required to establish and maintain effective internal controls over federal awards to provide reasonable assurance that the entity is managing the awards in compliance with federal statutes and regulations. Cause: This deficiency stems from the mass transfer of personnel under the "Ley de Movilidad" (Mobility Law). These employees were transferred with the internal control standards of their original agency (PREPA), which do not align with the documentation requirements of the central government for federally funded programs. Despite being reported in prior year audits, management has failed to standardize these records or implement an effective corrective action plan to integrate these files into DTOP’s internal control system.Effect (or Risk): The lack of standardized documentation prevents the agency from certifying that all employees paid with federal funds meet eligibility and compliance requirements. This recurrent deficiency exposes the Department to: • Questioned Costs: Potential disallowance of payroll expenditures and requirements to refund federal agencies. • Administrative Sanctions: Increased oversight or penalties from federal awarding agencies due to the failure to resolve prior audit findings. • Audit Risk Status: Risk of losing "low-risk auditee" status, leading to more extensive and frequent audits. Recommendation: We recommend that management: 1. Establish a special task force within the Human Resources Department to conduct a 100% internal audit of files for all personnel transferred from PREPA. 2. Set a formal deadline for these employees to complete and submit all required documentation under DTOP’s internal control policies. 3. Formalize a Corrective Action Plan (CAP) that includes specific milestones to ensure this prior year finding is fully resolved within the current fiscal year.
Show full finding ▾Hide full finding ▴Ref. No. Finding / Noncompliance Questioned Costs 2025-001 Deficiencies in Personnel File Documentation -0- State and Federal Funds: Federal Agencies: U.S. Department of Homeland Security U.S. Department of Transportation U.S. Department of Treasury U.S. Housing and Human Development Pass-through Agency: N/A Federal Program Title: All Federal Programs ALN Number: N/A Compliance Requirement: Documentation Type of Finding: Material Noncompliance Reporting and Material Weakness Responsible Official: Finance Director Condition: During the audit of personnel records funded by State and Federal grants, it was identified that significant portion of the sampled employee files were incomplete. Specifically, essential documentation-such as Medical History, Birth Certificate, Withholding Exemption Certificate, Oath and Possession, Drug Free Orientation and other required Governmental Certifications were missing from the physical and digital archives. Criteria: Under the Uniform Guidance (2 CFR § 200.303), the Department of Transportation and Public Works (DTOP) is required to establish and maintain effective internal controls over federal awards to provide reasonable assurance that the entity is managing the awards in compliance with federal statutes and regulations. Cause: This deficiency stems from the mass transfer of personnel under the "Ley de Movilidad" (Mobility Law). These employees were transferred with the internal control standards of their original agency (PREPA), which do not align with the documentation requirements of the central government for federally funded programs. Despite being reported in prior year audits, management has failed to standardize these records or implement an effective corrective action plan to integrate these files into DTOP’s internal control system.Effect (or Risk): The lack of standardized documentation prevents the agency from certifying that all employees paid with federal funds meet eligibility and compliance requirements. This recurrent deficiency exposes the Department to: • Questioned Costs: Potential disallowance of payroll expenditures and requirements to refund federal agencies. • Administrative Sanctions: Increased oversight or penalties from federal awarding agencies due to the failure to resolve prior audit findings. • Audit Risk Status: Risk of losing "low-risk auditee" status, leading to more extensive and frequent audits. Recommendation: We recommend that management: 1. Establish a special task force within the Human Resources Department to conduct a 100% internal audit of files for all personnel transferred from PREPA. 2. Set a formal deadline for these employees to complete and submit all required documentation under DTOP’s internal control policies. 3. Formalize a Corrective Action Plan (CAP) that includes specific milestones to ensure this prior year finding is fully resolved within the current fiscal year.
Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-day term is established to complete the physical and digital archives.
FAC accepted this audit on July 9, 2025 — management decision was due January 9, 2026.
FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on August 3, 2023 — management decision was due February 3, 2024.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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